House File 2492 - Introduced HOUSE FILE 2492 BY COMMITTEE ON JUDICIARY (SUCCESSOR TO HSB 715) (COMPANION TO LSB 5763SV BY COMMITTEE ON JUDICIARY) A BILL FOR An Act relating to statutory corrections which may adjust 1 language to reflect current practices, insert earlier 2 omissions, delete redundancies and inaccuracies, delete 3 temporary language, resolve inconsistencies and conflicts, 4 update ongoing provisions, or remove ambiguities, and 5 including retroactive applicability provisions. 6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 7 TLSB 5763HV (1) 89 lh/ns

H.F. 2492 DIVISION I 1 MISCELLANEOUS CHANGES 2 Section 1. Section 8B.11, subsection 5, paragraph b, Code 3 2022, is amended to read as follows: 4 b. Fifty percent of a communications service provider’s 5 project costs for projects that will result in the installation 6 of broadband infrastructure in a targeted service area within 7 which no communications service provider offers or facilitates 8 broadband service that provides download and upload speeds 9 less than or equal to the tier 2 download and upload speeds 10 specified in the definition of targeted service area in section 11 8B.1 . 12 Sec. 2. Section 9.14, subsection 2, Code 2022, is amended 13 to read as follows: 14 2. If the secretary reports the approval of a proposed 15 filing of the document, the secretary shall return the proposed 16 filing’s document stamped with the approval date. If an 17 inaccuracy or defect was present in an approved proposed filing 18 of a document, but that inaccuracy or defect prevents the 19 actual filing of the document by the secretary, the filer may 20 timely submit a corrected document. The corrected document 21 is effective retroactively as of the effective date that the 22 actual filing of the document was filer submitted the approved 23 proposed filing to the secretary for actual filing . 24 Sec. 3. Section 12.30, subsection 5, Code 2022, is amended 25 by striking the subsection. 26 Sec. 4. Section 12I.3, unnumbered paragraph 1, Code 2022, 27 is amended to read as follows: 28 On or after July 1, 2016, the The trust may enter into 29 participation agreements pursuant to the following terms and 30 agreements: 31 Sec. 5. Section 15.331C, subsections 1 and 2, Code 2022, are 32 amended to read as follows: 33 1. An eligible business may claim a tax credit in an 34 amount equal to the sales and use taxes paid by a third-party 35 -1- LSB 5763HV (1) 89 lh/ns 1/ 106

H.F. 2492 developer under chapter 423 for gas, electricity, water, or 1 sewer utility services, goods, wares, or merchandise tangible 2 personal property , or on services rendered, furnished, or 3 performed to or for a contractor or subcontractor and used 4 in the fulfillment of a written contract relating to the 5 construction or equipping of a facility of the eligible 6 business. Taxes attributable to intangible property and 7 furniture and furnishings shall not be included, but taxes 8 attributable to racks, shelving, and conveyor equipment to be 9 used in a warehouse or distribution center shall be included. 10 Any credit in excess of the tax liability for the tax year 11 may be credited to the tax liability for the following seven 12 years or until depleted, whichever occurs earlier. An eligible 13 business may elect to receive a refund of all or a portion of an 14 unused tax credit. 15 2. A third-party developer shall state under oath, on forms 16 provided by the department of revenue, the amount of taxes paid 17 as described in subsection 1 and shall submit such forms to 18 the department of revenue. The taxes paid shall be itemized 19 to allow identification of the taxes attributable to racks, 20 shelving, and conveyor equipment to be used in a warehouse 21 or distribution center. After receiving the form from the 22 third-party developer, the department of revenue shall issue 23 a tax credit certificate to the eligible business equal to 24 the sales and use taxes paid by a third-party developer under 25 chapter 423 for gas, electricity, water, or sewer utility 26 services, goods, wares, or merchandise tangible personal 27 property , or on services rendered, furnished, or performed 28 to or for a contractor or subcontractor and used in the 29 fulfillment of a written contract relating to the construction 30 or equipping of a facility. The department of revenue 31 shall also issue a tax credit certificate to the eligible 32 business equal to the taxes paid and attributable to racks, 33 shelving, and conveyor equipment to be used in a warehouse 34 or distribution center. The aggregate combined total amount 35 -2- LSB 5763HV (1) 89 lh/ns 2/ 106

H.F. 2492 of tax refunds under section 15.331A for taxes attributable 1 to racks, shelving, and conveyor equipment to be used in a 2 warehouse or distribution center and of tax credit certificates 3 issued by the department of revenue for the taxes paid and 4 attributable to racks, shelving, and conveyor equipment 5 to be used in a warehouse or distribution center shall not 6 exceed five hundred thousand dollars in a fiscal year. If 7 an applicant for a tax credit certificate does not receive 8 a certificate for the taxes paid and attributable to racks, 9 shelving, and conveyor equipment to be used in a warehouse 10 or distribution center, the application shall be considered 11 in succeeding fiscal years. The eligible business shall not 12 claim a tax credit under this section unless a tax credit 13 certificate issued by the department of revenue is included 14 with the taxpayer’s tax return for the tax year for which the 15 tax credit is claimed. A tax credit certificate shall contain 16 the eligible business’s name, address, tax identification 17 number, the amount of the tax credit, and other information 18 deemed necessary by the department of revenue. 19 Sec. 6. Section 15E.71, Code 2022, is amended to read as 20 follows: 21 15E.71 Executive council action. 22 Notwithstanding section 7D.29, subsection 1 , the executive 23 council in full consultation with the attorney general, 24 and with the agreement of the attorney general, shall take 25 any action deemed necessary to protect the interests of the 26 state with respect to any certificates, tax credits, entities 27 created, or action taken in relation to this subchapter . Such 28 actions may include but are not limited to initiation of legal 29 action, commencement of special investigations, institution 30 of special audits of any involved entity, or establishment of 31 receiverships. If such action is taken, the council may incur 32 the necessary expense to perform such a duty or cause such 33 a duty to be performed, and pay the same expense out of any 34 moneys in the state treasury not otherwise appropriated. 35 -3- LSB 5763HV (1) 89 lh/ns 3/ 106

H.F. 2492 Sec. 7. Section 15E.370, subsection 6, unnumbered paragraph 1 1, Code 2022, is amended to read as follows: 2 Applications shall be accepted during one or more annual 3 application periods to be determined by the authority by 4 rule. Upon reviewing and scoring all applications that are 5 received during an application period, and subject to funding 6 availability , the authority may, in consultation with the 7 department, award financial assistance to eligible businesses. 8 A financial assistance award shall not exceed the amount of 9 eligible project costs included in the eligible business’s 10 application. Priority shall be given to eligible businesses 11 whose proposed project projects under subsection 3 will do any 12 of the following: 13 Sec. 8. Section 17A.8, subsections 2 and 8, Code 2022, are 14 amended to read as follows: 15 2. A committee member shall be appointed as of the 16 convening of a regular session convened in an odd-numbered 17 year. The term of office for a member of from the house of 18 representatives shall end upon the convening of the general 19 assembly following the appointment. The term of office for 20 a member of from the senate shall end upon the convening of 21 the general assembly after the general assembly following 22 appointment. However, a member shall serve until a successor 23 is appointed. A vacancy on the committee shall be filled 24 by the original appointing authority for the remainder of 25 the term. A vacancy shall exist whenever a committee member 26 ceases to be a member of the house from which the member was 27 appointed. 28 8. If the committee finds objection to a rule, it may 29 utilize the procedure provided in section 17A.4, subsection 30 6 . In addition or in the alternative, the committee may 31 include in the referral, under subsection 7 of this section , 32 a recommendation that this the rule be overcome by statute. 33 If the committee of the general assembly to which a rule is 34 referred finds objection to the referred rule, it may recommend 35 -4- LSB 5763HV (1) 89 lh/ns 4/ 106

H.F. 2492 to the general assembly that this rule be overcome by statute. 1 This section shall not be construed to prevent a committee of 2 the general assembly from reviewing a rule on its own motion. 3 Sec. 9. Section 17A.9A, subsections 4 and 5, Code 2022, are 4 amended to read as follows: 5 4. A grant or denial of a waiver petition shall be indexed, 6 filed, and available for public inspection as provided 7 in section 17A.3 . The administrative code editor and the 8 administrative rules coordinator shall devise maintain an 9 internet site to identify rules for which a petition for a 10 waiver has been granted or denied and make this information 11 available to the public. When an agency grants or denies a 12 waiver, the agency shall submit the information required by 13 this subsection on the internet site within sixty days. The 14 internet site shall identify the rules for which a waiver 15 has been granted or denied, the number of times a waiver was 16 granted or denied for each rule, a citation to the statutory 17 provisions implemented by these rules, and a general summary 18 of the reasons justifying the agencies’ actions on the waiver 19 request. To the extent practicable, the agency shall include 20 information detailing the extent to which the granting of a 21 waiver has established a precedent for additional waivers and 22 the extent to which the granting of a waiver has affected the 23 general applicability of the rule itself. 24 5. For purposes of this section , “a waiver” “waiver” 25 means an agency action which suspends in whole or in part 26 the requirements or provisions of a rule as applied to an 27 identified person on the basis of the particular circumstances 28 of that person. 29 Sec. 10. Section 22A.1, Code 2022, is amended by adding the 30 following new unnumbered paragraph before subsection 1: 31 NEW UNNUMBERED PARAGRAPH . As used in this chapter: 32 Sec. 11. Section 23A.2, subsection 10, paragraph k, 33 subparagraphs (8) and (10), Code 2022, are amended to read as 34 follows: 35 -5- LSB 5763HV (1) 89 lh/ns 5/ 106

H.F. 2492 (8) Health care and related services provided to patients 1 and visitors by the university of Iowa. 2 (10) Services provided to the public at the Iowa state 3 university college of veterinary medicine. 4 Sec. 12. Section 24.4, Code 2022, is amended to read as 5 follows: 6 24.4 Time of filing estimates. 7 The estimates required under section 24.3 and any other 8 estimates required by law shall be made and filed a sufficient 9 length of time in advance of any regular or special meeting 10 of the certifying board or levying board, as the case may 11 be, at which tax levies are authorized to be made to permit 12 publication, discussion, and consideration thereof of the 13 estimates and action thereon to be taken as hereinafter 14 provided in this chapter . 15 Sec. 13. Section 24.9, subsection 1, paragraph a, Code 2022, 16 is amended to read as follows: 17 a. Each municipality shall file with the secretary or 18 clerk thereof the estimates required to be made in sections 19 24.3 to through 24.8 , at least twenty days before the date 20 fixed by law for certifying the same to the levying board 21 and shall forthwith fix a date for a hearing thereon on the 22 estimates , and shall publish such estimates and any annual 23 levies previously authorized as provided in section 76.2 , with 24 a notice of the time when and the place where such hearing 25 shall be held not less than ten nor more than twenty days 26 before the hearing. Provided that in municipalities of less 27 than two hundred population such estimates and the notice of 28 hearing thereon shall be posted in three public places in the 29 district in lieu of publication. For any other municipality 30 such publication shall be in a newspaper published therein 31 in the municipality , if any, if not, then in a newspaper of 32 general circulation therein in the municipality . 33 Sec. 14. Section 24.10, Code 2022, is amended to read as 34 follows: 35 -6- LSB 5763HV (1) 89 lh/ns 6/ 106

H.F. 2492 24.10 Levies void. 1 The verified proof of the publication of such the notice 2 under section 24.9 shall be filed in the office of the county 3 auditor and preserved by the auditor. No A levy shall not be 4 valid unless and until such that notice is published and filed. 5 Sec. 15. Section 24.11, Code 2022, is amended to read as 6 follows: 7 24.11 Meeting for review. 8 The certifying board or the levying board, as the case may 9 be, shall meet at the time and place designated in said the 10 notice , at which published under section 24.9. At the meeting , 11 any person who would be subject to such the tax levy , shall 12 be heard in favor of or against the same budget estimates and 13 proposed levy or any part thereof. 14 Sec. 16. Section 25B.6, subsection 2, Code 2022, is amended 15 to read as follows: 16 2. The fiscal note impact statement shall also be submitted 17 to the legislative fiscal committee of the legislative council. 18 Beginning in the first full fiscal year after adoption of 19 the state administrative rule, the fiscal committee shall 20 annually prepare a report for each fiscal note impact statement 21 submitted detailing the fiscal impact of the administrative 22 rule on the affected political subdivision, or agencies and 23 entities which contract with the political subdivision to 24 provide services. The report shall be transmitted to the 25 governor and the general assembly. 26 Sec. 17. Section 27B.1, Code 2022, is amended by adding the 27 following new unnumbered paragraph before subsection 1: 28 NEW UNNUMBERED PARAGRAPH . As used in this chapter, unless 29 the context otherwise requires: 30 Sec. 18. Section 29C.25, subsection 1, paragraph b, Code 31 2022, is amended to read as follows: 32 b. Suspend or revoke, except in accordance with section 33 724.13 , a permit issued pursuant to section 724.6 , 724.7 , or 34 724.15 724.19 . 35 -7- LSB 5763HV (1) 89 lh/ns 7/ 106

H.F. 2492 Sec. 19. Section 34A.2, subsections 1, 2, 3, and 17, Code 1 2022, are amended to read as follows: 2 1. “911 call processing equipment” means equipment owned by 3 the department of homeland security and emergency management 4 that functions in a host remote environment, provides 911 call 5 processing functionality to public safety answering points, 6 and utilizes the next generation 911 network. “911 call 7 processing equipment” includes but is not limited to computer 8 aided dispatch, voice logging recorders, mapping, and emergency 9 medical dispatch. 10 2. “911 call processing equipment provider” means a vendor 11 or vendors selected by the department of homeland security and 12 emergency management to provide 911 call processing equipment. 13 3. “911 call transport provider” means a vendor or vendors 14 selected by the department of homeland security and emergency 15 management to deliver aggregated wire-line 911 call traffic to 16 the next generation 911 network and from the next generation 17 911 network to public safety answering points. 18 17. “Next generation 911 network service provider” means 19 a vendor or vendors selected by the department of homeland 20 security and emergency management to provide next generation 21 911 network functionality. 22 Sec. 20. Section 34A.8, subsection 1, Code 2022, is amended 23 to read as follows: 24 1. A local exchange service provider shall furnish to the 25 next generation 911 network service provider, designated by the 26 department of homeland security and emergency management , all 27 names, addresses, and telephone number information concerning 28 its subscribers which will be served by the next generation 29 911 network and shall periodically update the local exchange 30 service information. The 911 service provider shall furnish 31 the addresses and telephone number information received from 32 the local exchange service provider to the director for use in 33 the mass notification and emergency messaging system as defined 34 in section 29C.2 . The local exchange service provider shall 35 -8- LSB 5763HV (1) 89 lh/ns 8/ 106

H.F. 2492 receive as compensation for the provision of local exchange 1 service information charges according to its tariffs on file 2 with and approved by the Iowa utilities board. The tariff 3 charges shall be the same whether or not the local exchange 4 service provider is designated as the next generation 911 5 network service provider by the department of homeland security 6 and emergency management . 7 Sec. 21. Section 44.6, Code 2022, is amended to read as 8 follows: 9 44.6 Hearing before state commissioner. 10 Objections filed with the state commissioner shall be 11 considered by the secretary of state and auditor of state and 12 attorney general, and a majority decision shall be final ; 13 but . However, if the objection is to the certificate of 14 nomination of one or more of the above named officers, said 15 the officer or officers so objected to shall not pass upon the 16 same objection , but their places shall be filled, respectively, 17 by the treasurer of state, the governor, and the secretary of 18 agriculture. Objections relating to incorrect or incomplete 19 information for information that is required under section 44.3 20 shall be sustained. 21 Sec. 22. Section 49.53, subsection 1, Code 2022, is amended 22 to read as follows: 23 1. The commissioner shall not less than four nor more than 24 twenty days before the day of each election, except those for 25 which different publication requirements are prescribed by law, 26 publish notice of the election. The notice shall list the 27 names of all candidates or nominees and the office each seeks, 28 and all public questions, to be voted upon at the election. 29 The notice shall also state the date of the election, the hours 30 the polls will be open, that each voter is required to provide 31 identification at the polling place before the voter can 32 receive and cast a ballot, the location of each polling place 33 at which voting is to occur in the election, and the names of 34 the precincts voting at each polling place. The notice shall 35 -9- LSB 5763HV (1) 89 lh/ns 9/ 106

H.F. 2492 include the full text of all public measures to be voted upon 1 at the election. The notice may contain one or more facsimiles 2 of the portion of the ballot containing the first rotation 3 arrangement of candidates as prescribed by section 49.31, 4 subsection 2 . 5 Sec. 23. Section 53.47, subsection 2, Code 2022, is amended 6 to read as follows: 7 2. There is hereby appropriated to the department of 8 administrative services from the general fund of the state such 9 sums as may be necessary to purchase any materials provided 10 for herein in this section . The proceeds from sale of such 11 materials to counties shall be turned into deposited in the 12 general fund of the state upon receipt of same the moneys by 13 the department of administrative services. 14 Sec. 24. Section 70A.39, subsection 2, paragraph c, Code 15 2022, is amended to read as follows: 16 c. A leave of absence of up to two consecutive hours in 17 a workday for an employee who requests a leave of absence 18 to serve as a voluntary blood donor if the employee provides 19 written verification from the employee’s physician or the 20 facility involved with the blood donation that the employee 21 will serve as a voluntary blood donor. An employee may 22 submit a request for a leave of absence under this subsection 23 paragraph no more than four times in a year. 24 Sec. 25. Section 80.6A, subsection 1, paragraph a, Code 25 2022, is amended to read as follows: 26 a. Notwithstanding any provision to the contrary, peace 27 officers employed within the department that who are not 28 covered under a collective bargaining agreement but who were at 29 any time eligible to be enrolled in the group health insurance 30 plan that is negotiated under chapter 20 between the state 31 and the state police officers council labor union and who 32 elect to participate in a group health insurance plan provided 33 by the state, shall only be permitted to participate in the 34 group health insurance plan that is negotiated under chapter 35 -10- LSB 5763HV (1) 89 lh/ns 10/ 106

H.F. 2492 20 between the state and the state police officers council 1 labor union for peace officers subject to the requirements of 2 this subsection section . In addition, a peace officer who 3 was covered under a collective bargaining agreement and who 4 becomes a manager or supervisor and is no longer covered by 5 the agreement shall not lose group health insurance benefits 6 as provided by the agreement. 7 Sec. 26. Section 85.1, subsection 3, paragraph b, 8 subparagraph (2), Code 2022, is amended to read as follows: 9 (2) The spouse of a partner of a partnership, the parents, 10 brothers, sisters, children, and stepchildren of either a 11 partner or the spouse of a partner, and the spouses of the 12 brothers, sisters, children, and stepchildren of either a 13 partner or the spouse of a partner, who are employed by the 14 partnership and actually engaged in agricultural pursuits or 15 operations immediately connected with the agricultural pursuits 16 either on or off the premises of the partnership. For the 17 purpose of this section subparagraph , “partnership” includes 18 partnerships, limited partnerships, and joint ventures. 19 Sec. 27. Section 85.31, subsection 5, Code 2022, is amended 20 to read as follows: 21 5. Except as otherwise provided by treaty, whenever, 22 under the provisions of this chapter and chapters 86 and 87 , 23 compensation is payable to a dependent who is an alien not 24 residing in the United States at the time of the injury, the 25 employer shall pay fifty percent of the compensation herein 26 otherwise provided to such dependent, and the other fifty 27 percent shall be paid into the second injury fund in the 28 custody of the treasurer of state. But if the nonresident 29 alien dependent is a citizen of a government having a 30 compensation law which excludes citizens of the United States, 31 either resident or nonresident, from partaking of the benefits 32 of such law in as favorable degree as herein extended to the 33 nonresident alien, then said the compensation which would 34 otherwise be payable to such the dependent shall be paid into 35 -11- LSB 5763HV (1) 89 lh/ns 11/ 106

H.F. 2492 the second injury fund in the custody of the treasurer of 1 state. 2 Sec. 28. Section 85A.8, Code 2022, is amended to read as 3 follows: 4 85A.8 Occupational disease defined. 5 Occupational diseases shall be “Occupational disease” is 6 limited to only those diseases which arise out of and in the 7 course of the employee’s employment. Such The diseases shall 8 have a direct causal connection with the employment and must 9 have followed as a natural incident thereto from injurious 10 exposure occasioned by the nature of the employment. Such An 11 occupational disease must be incidental to the character of 12 the business, occupation , or process in which the employee 13 was employed and not independent of the employment. Such The 14 disease need not have been foreseen or expected , but , after its 15 contraction it , the disease must appear to have had its origin 16 in a risk connected with the employment and to have resulted 17 from that source as an incident and rational consequence. A 18 disease which follows from a hazard to which an employee has or 19 would have been equally exposed outside of said that occupation 20 is not compensable as an occupational disease. 21 Sec. 29. Section 87.19, Code 2022, is amended to read as 22 follows: 23 87.19 Failure to comply —— proceedings. 24 1. Upon the receipt of information by the workers’ 25 compensation commissioner of any employer failing to comply 26 with section 87.14A , the commissioner shall at once notify such 27 employer by certified mail that unless such employer comply 28 complies with the requirements of law, legal proceedings will 29 be instituted to enforce such compliance. 30 2. Unless such employer comply complies with the provisions 31 of the law within fifteen days after the giving of such notice 32 under subsection 1 , the workers’ compensation commissioner 33 shall report such the failure to the attorney general, whose 34 duty it shall be to bring an action in a court of equity to 35 -12- LSB 5763HV (1) 89 lh/ns 12/ 106

H.F. 2492 enjoin the further violation. Upon decree being entered for 1 a temporary or permanent injunction, a violation shall be a 2 contempt of court and punished as provided for contempt of 3 court in other cases. 4 Sec. 30. Section 89A.10, subsection 1, Code 2022, is amended 5 to read as follows: 6 1. If an inspection report indicates a failure to comply 7 with applicable rules, or with the detailed plans and 8 specifications approved by the commissioner, the commissioner 9 may, upon giving notice, order the owner thereof of a 10 conveyance to make the changes necessary for compliance. 11 Sec. 31. Section 91D.1, subsection 1, paragraph d, Code 12 2022, is amended to read as follows: 13 d. An employer is not required to pay an employee the 14 applicable state hourly wage provided in paragraph “a” until the 15 employee has completed ninety calendar days of employment with 16 the employer. An employee who has completed ninety calendar 17 days of employment with the employer prior to April 1, 2007, or 18 January 1, 2008, shall earn the applicable state hourly minimum 19 wage as of that date. An employer shall pay an employee who 20 has not completed ninety calendar days of employment with the 21 employer an hourly wage of at least $5.30 as of April 1, 2007, 22 and $6.35 as of January 1, 2008. 23 Sec. 32. Section 96.1A, subsection 14, paragraph h, Code 24 2022, is amended to read as follows: 25 h. After December 31, 1971, this state or a state 26 instrumentality and after December 31, 1977, a government 27 entity unless the service is specifically excluded from the 28 definition of employment. 29 Sec. 33. Section 96.1A, subsection 16, paragraph e, 30 subparagraph (2), Code 2022, is amended to read as follows: 31 (2) The service is performed both within and without 32 such state, but the service performed without such state is 33 incidental to the individual’s service within the state, for 34 example, or is temporary or transitory in nature or consists of 35 -13- LSB 5763HV (1) 89 lh/ns 13/ 106

H.F. 2492 isolated transactions. 1 Sec. 34. Section 96.7, subsection 7, paragraphs a and b, 2 Code 2022, are amended to read as follows: 3 a. (1) A governmental entity which is an employer under 4 this chapter shall pay benefits in a manner provided for a 5 reimbursable employer unless the governmental entity elects to 6 make contributions as a contributory employer. The election 7 shall be effective for a minimum of one calendar year and may 8 be changed if an election is made to become a reimbursable 9 employer prior to December 1 for a minimum of the following 10 calendar year. 11 (2) However, if on the effective date of the election the 12 governmental entity has a negative balance in its contributory 13 account, the governmental entity shall pay to the fund within 14 a time period determined by the department the amount of 15 the negative balance and shall immediately become liable to 16 reimburse the unemployment compensation fund for benefits paid 17 in lieu of contributions. Regular or extended benefits paid 18 after the effective date of the election, including those based 19 on wages paid while the governmental entity was a contributory 20 employer, shall be billed to the governmental entity as a 21 reimbursable employer. 22 b. (1) A governmental entity electing to make contributions 23 as a contributory employer, with at least eight consecutive 24 calendar quarters immediately preceding the computation date 25 throughout which the employer’s account has been chargeable 26 with benefits, shall be assigned a contribution rate under this 27 paragraph. Contribution rates shall be assigned by listing all 28 governmental contributory employers by decreasing percentages 29 of excess from the highest positive percentage of excess to the 30 highest negative percentage of excess. The employers so listed 31 shall be grouped into seven separate percentage of excess ranks 32 each containing as nearly as possible one-seventh of the total 33 taxable wages of governmental entities eligible to be assigned 34 a rate under this paragraph. 35 -14- LSB 5763HV (1) 89 lh/ns 14/ 106

H.F. 2492 (2) As used in this subsection paragraph , “percentage 1 of excess” means a number computed to six decimal places on 2 July 1 of each year obtained by dividing the excess of all 3 contributions attributable to an employer over the sum of all 4 benefits charged to an employer by the employer’s average 5 annual payroll. An employer’s percentage of excess is a 6 positive number when the total of all contributions paid to an 7 employer’s account for all past periods to and including those 8 for the quarter immediately preceding the rate computation 9 date exceeds the total benefits charged to such account for 10 the same period. An employer’s percentage of excess is a 11 negative number when the total of all contributions paid to an 12 employer’s account for all past periods to and including those 13 for the quarter immediately preceding the rate computation date 14 is less than the total benefits charged to such account for the 15 same period. 16 (3) As used in this subsection section , “average annual 17 taxable payroll” means the average of the total amount of 18 taxable wages paid by an employer for insured work during the 19 three periods of four consecutive calendar quarters immediately 20 preceding the computation date. However, for an employer 21 which qualifies on any computation date for a computed rate on 22 the basis of less than twelve consecutive calendar quarters 23 of chargeability immediately preceding the computation date, 24 “average annual taxable payroll” means the average of the 25 employer’s total amount of taxable wages for the two periods of 26 four consecutive calendar quarters immediately preceding the 27 computation date. 28 (4) The department shall annually calculate a base rate 29 for each calendar year. The base rate is equal to the sum of 30 the benefits charged to governmental contributory employers in 31 the calendar year immediately preceding the computation date 32 plus or minus the difference between the total benefits and 33 contributions paid by governmental contributory employers since 34 January 1, 1980, which sum is divided by the total taxable 35 -15- LSB 5763HV (1) 89 lh/ns 15/ 106

H.F. 2492 wages reported by governmental contributory employers during 1 the calendar year immediately preceding the computation date, 2 rounded to the next highest one-tenth of one percent. Excess 3 contributions from the years 1978 and 1979 shall be used to 4 offset benefits paid in any calendar year where total benefits 5 exceed total contributions of governmental contributory 6 employers. The contribution rate as a percentage of taxable 7 wages of the employer shall be assigned as follows: 8 If the The contribution Approximate 9 percentage rate shall be: cumulative 10 of excess taxable 11 rank is: payroll 12 ____________________________________________________________ 13 1 Base Rate – 0.9 14.3 14 2 Base Rate – 0.6 28.6 15 3 Base Rate – 0.3 42.9 16 4 Base Rate 57.2 17 5 Base Rate + 0.3 71.5 18 6 Base Rate + 0.6 85.8 19 7 Base Rate + 0.9 100.0 20 (5) If a governmental contributory employer is grouped into 21 two separate percentage of excess ranks, the employer shall 22 be assigned the lower contribution rate of the two percentage 23 of excess ranks. Notwithstanding the provisions of this 24 paragraph, a governmental contributory employer shall not be 25 assigned a contribution rate less than one-tenth of one percent 26 of taxable wages unless the employer has a positive percentage 27 of excess greater than five percent. 28 (6) Governmental entities electing to be contributory 29 employers which are not eligible to be assigned a contribution 30 rate under this paragraph shall be assigned the base rate as a 31 contribution rate for the calendar year. 32 Sec. 35. Section 96.14, subsection 1, Code 2022, is amended 33 to read as follows: 34 1. Interest. Any employer who shall fail fails to pay any 35 -16- LSB 5763HV (1) 89 lh/ns 16/ 106

H.F. 2492 contribution and fails to pay the contribution at the time 1 required by this chapter and the rules of the department , shall 2 pay to the department in addition to such the contribution, 3 interest thereon on the contribution at the rate of one percent 4 per month and one-thirtieth of one percent for each day or 5 fraction thereof computed from the date upon which said the 6 contribution should have been paid. 7 Sec. 36. Section 96.14, subsection 3, paragraphs b and i, 8 Code 2022, are amended to read as follows: 9 b. In order to preserve the aforesaid lien attached to 10 any property situated in a county under paragraph “a” against 11 subsequent mortgagees, purchasers, or judgment creditors , for 12 value and without notice of the lien, on any property situated 13 in a county, the department shall file with the recorder of the 14 county , in which said the property is located, a notice of said 15 the lien. 16 i. It is expressly provided that the foregoing remedies 17 of the state under this section shall be cumulative and that 18 no action taken by the department shall be construed to be an 19 election on the part of the state or any of its officers to 20 pursue any remedy hereunder under this section to the exclusion 21 of any other remedy provided by law. 22 Sec. 37. Section 96.15, subsection 1, Code 2022, is amended 23 to read as follows: 24 1. Waiver of rights void. Any agreement by an individual 25 to waive, release, or commute the individual’s rights to 26 benefits or any other rights under this chapter shall be 27 void. Any agreement by any individual in the employ of any 28 person or concern to pay all or any portion of an employer’s 29 contributions, required under this chapter from such employer, 30 shall be void. No employer shall directly or indirectly make 31 or require or accept any deduction from wages to finance the 32 employer’s contributions required from the employer, or require 33 or accept any waiver of any right hereunder under this chapter 34 by any individual in the employer’s employ. Any employer or 35 -17- LSB 5763HV (1) 89 lh/ns 17/ 106

H.F. 2492 officer or agent of an employer who violates any provision of 1 this subsection shall, for each offense, be guilty of a serious 2 misdemeanor. 3 Sec. 38. Section 97B.56, Code 2022, is amended to read as 4 follows: 5 97B.56 Abolished system —— liquidation fund. 6 The assets of the old-age and survivors’ liquidation fund, 7 established by sections 97.50 through 97.53 and any future 8 payments or assets payable to the old-age and survivors’ 9 liquidation fund, are hereby transferred to the retirement 10 fund, and all payments hereafter due in accordance with the 11 provisions of said sections 97.50 through 97.53 shall be paid 12 from the retirement fund. 13 Sec. 39. Section 99G.36, subsections 4 and 5, Code 2022, are 14 amended to read as follows: 15 4. A person who knowingly or intentionally passes a lottery 16 ticket or share in order to circumvent prohibited player 17 provisions found in section 99G.31, subsection 3 , paragraph “g” 18 or “h” , or applicable game specific rules commits is guilty of a 19 class “D” felony. 20 5. No person shall knowingly or intentionally make a 21 material false statement in any lottery prize claim, make a 22 material false statement in any application for a license or 23 proposal to conduct lottery activities, or make a material 24 false entry in any book or record which is compiled or 25 maintained or submitted to the authority or the board pursuant 26 to the provisions of this chapter . Any person who violates 27 the provisions of this section subsection shall be guilty of a 28 class “D” felony. 29 Sec. 40. Section 103.36, Code 2022, is amended to read as 30 follows: 31 103.36 Procedure. 32 Proceedings for any action under section 103.35 shall be 33 commenced by filing with the board written charges against the 34 accused. Upon the filing of charges, the board shall conduct 35 -18- LSB 5763HV (1) 89 lh/ns 18/ 106